American journal for bookkeeping purposes



Patented May 26, 19.25.

y um

TES

PATENT v omc-E. Y

` nnnonry LoaENrz, or srncvrnv, GERMANY.'

" Anneleen JoURNALroa Boonxnnrrne PURPOSES.

Application filed May 419, 192,3. `Serial No. 640,108.

Toallwhom t concern: o

Be it known that I, Renoirr LoRnN'rz, a citizen ,of the Afree ,State of Prussia, German Republic, residing at 35, Friedrich Kgarlstrasse, Stettin, `Germany, have `invented certain new .and useful A,Improve'nients in American vJourinals for Bookkeeping Rur-k e poses., of which the tion.

following is a specifica- The :Well known American journals` 2used for bookkeeping `purposes conta-in leaves, which Vare ina certa-lnmanner imprinted with columns.- These leaves can only. he

utilizedor a smallnumber .of accounts and their Asize is inQQnvenientfor handling. A

comparatively great amount ot paper is required, as" they` are .only partly utilized tor `hooking-notes.A A further draw-:back com sists therein, that these large sheets of .pa have zto `be turned. over, for. carrying ,over accounts and a survey ot the result can, in the usual application for a sundryaccouut. .cnil-.v be obtained at the end offa month.

'llo avoid these drawbacks, the leave-'s oft the jou-mal, held together" in boolrform, are

Vaccording -to Vthis invention vprinted withl a carry-,over lorspecial ycolumn" on the page,

fwn-ich is located-to the rightwvhentlie hook is opened, and Yarranged .parallel .to and on ithe outer high edge ofthe leali'. It isa .diss tinct feature of the invention, that this `spe- ,.cial'colum-n is provided With ,cross VVlines lditering from the rest of the leaf, and Lthis ar.- rangement is of the greatest impontanceor handling the book, since a large number of accountscantlifus lbe .rept and the remaining pant ofrfthe leaf can he `completely utilized. ,i The left hand leaif lOnithe middle of the ,open hook, fis' for carryingover vpurposes oldedin such :a manner, that the ,carry-,over column printed on the back of the same `he- `comes lv-isilole and the leaf is so `far moved `to,warcls the right, that'the column visible in iconsequence of `folding over, is, with its .entirely outward edge' located in front of the .summin'gup .column of -theright hand leaf upon which .accounts are to be carried. After this preparatory work, carrying can rbe effected without turning' over leaves.

"Since holding of the. backward-folded `leal? 'is cumbersome and inconvenient,`. an auxiliary varrangement is practlcab'ly employed,

which retains `the folded sheetin -,pro]'oerposition for ,carrying-.over purposes,

i As example for executing-the ,vntoii,

nlFig. 4f is a plan-view of' the (auxiliary ,ari range-ment after removing the ,coveraslfat of the same. f

' Theauxiliary arrangement consists otWo wooden sla-ts o andfb, between'which .an equally long, narrow fslatr ,c `is provided. The two slats 'a and b are lirmlyiconnected bywscrews nl, whereby the slat 0, which may Jbe' secured in any' other sui-table, Way, is

firmly clamped. rPhe Aslat a is prloided with two projectingv arms e yand f, vfastened screws g and a pivoted armi, revolving around a screw-bolt L, the `arm being .alr-

ranged between the rigid arms e and f. V.For limiting the rotation .of 'the' arm z', a

vrigid 'stop s is lprovided secured lon one of the slats. yOn each of the slats a and l), a

plate Z andm is secured on the .edge thereof having oblique tightening edges p. Two angle-pieces g and fr are fastened onthe edge of thev lslat 03 thereby Vforming lugs s and t i bent at right angles.

This auxiliary device is placed upon the rigl1t l1and lealiv ofthe' open-journal .to 'be provided with notes in such a way that the,

edge u of thev samer and the edge /v ofthe auxiliary device Ycover each other.v rPhe pre-` ceding lea-fw of the `book isthen xfolded, for the purpose ofreading the amounts to be carried, by placing .the edge m 'below the lugs's` and fand against the angle-pieces g and r. Y

The arm c' is now `turned into the position .shown in Fig. Atin dotted lines. 'The arm thus 4touches iirst the tightening Aedges p and under further pressure inthe same" .direction forces the wooden elastic slats a and b apart.

This slight spreading is ysuflicient forclamping the leaof thebook firmly between the slat and the lugs s and if, sothat the lsame can notslip troni the auxiliary device. The latter :is l then placed With vthe clampedleaf by means of pins.l The two plates are provided with cuts 'by which V.a slot o is formed,`

Cil

sa@A

in the position indicated in Fig. 1, whereupon carrying of the accounts can be effected as required.

After this has been done, the lever is returned to the position indicated by full lines in Fig. 4, whereby the slat Z) is removed from the lugs s and t, and the previously clamped leaf is thus released. Thegauxiliary device can now be removed and the book closed.

The journal is used as follows: The results of accounts calculated according to the summary column are entered in the special column by the side of the respective numbers of accounts, one below the other and the balance of the page, as well as the correspondence with the summary column thereby proved by addition. This applies to the rst page.

In slimming up the second paga, the first page is folded by means of the described device and the results of the first page are in view with the booked amounts of the second page.

i The results of accounts of the first page are now, in ascertaining the Vresults of the second page, added etc., the work being effected as explained for the first page. Placing the now ascertained results besides the respective numbers of accounts on the right hand edge of the carry-over column of the second page, they are added for the purpose of proving the page-balance with the result of the summary column and this process is continued page by page tothe end of the month or year.

The advantages of the invention consist mainly therein, that an unlimited control can be effected within the scope of the work, whereby theresults are arranged below each other instead of otherwise besides each other. In case of suitable arrangement of lines, accounts can be handled in one carry-over column and about 160 intwo carry-over columns.

Carrying is effected very conveniently and the sundry account is separated in'every pageaddition. Bookkeeping of each page'is thus finished. The-sundry account can be completely utilized, as the separation of the page-accounts can easily be effected, especially under employment of numbers of accounts instead of names. Control and eX- .amination are extraordinarily facilitated.

All small leaves are eliminated. A journal of only 23 om. width, called narrow shape, enables the obtaining of the same effect as a journal of one meter width under almost equal use of lines.

I claim:`

1. In .combination with `the pages of a book, a holding device for folding and keeping a page folded in orderto expose a part lof the. page beneath it for carrying over purposes, said device comprising meansfor gripping the page of the book in the folded position; and means for locking the page to the gripping means.

2. In combination with the pages of a book, a holding device for folding and keeping a page folded in order to expose a part of the page beneath it for carrying over of the page beneath it for carrying over purposes, said device comprising a pair of slatsg-means secured toone of said slats for holding the page of the book in the folded position; and means for operating said slats to secure or release said page.

4. In combination with the pages of a book, a holding device for folding and keeping a page folded in order to expose a part of the page beneath it for carrying over purposes, said device comprising a pair of slats; securing means on 'one of saidslats; and means for forcing the other of said slats toward said securing means so that the lastnamed slat and said securing means will securely hold said page of the book inthe folded position. j

5. In combination with the pages of a book, a holding device for folding and keeping a page foldedin orderto exposev a' part of the page beneath it for carrying over purposes, said device comprising a pair. of spaced slats; angle pieces secured to one of said slats; an arm pivoted to one of said slats; and means for forcing said slats apart i 6. In combination with thepages of a 'l book, a holding device for folding and keeping a page folded in order to expose a part of the page beneath it for carrying over purposes, said device comprising a pair of spaced slats; angle pieces secured to one of said slatsand each provided with a lug; an arm. pivoted to one of said slats; a stop for lsaid arm; and means for forcing said slats apart upon actuation of said arm to said stop vto thus force one of said slats against said lugs to hold thepage of the book therebetween in the folded position.

7. In combination with the pages of a book, a holding device for folding and keeping a page .folded in order to expose a part ofthe page beneath it for carrying over purposes, said device comprising a pair of slats; an arm pivoted to one of and between said slats; means secured to one of said slats for holding the page of the book in the folded position; and lmeans foi` forcing said slats apart upon actuation of said arm to cooperate With, and the page will be secured by, said first-named means.V

8. In combination With the pages of a book, a holding device for folding and keeping a page folded in order to expose a part t of the page beneath it for carrying over purposes, said device comprising a pair of slats; an arm pivoted to one of andbetween said slats; means secured to one of said slats for holding the page of the book in the folded position; a stop for said arm f or limiting thevmovement thereof; and means for forcing said slats apart upon actuation of said arm to cooperate With, and the page Will be secured by, said first-named mea-ns.`

9. In combination with `the pages of a book', a holding devicerfor folding and keeping a page `folded in order to expose a part of the page beneath it for. carrying over purposes, said device comprising a pair of slats; and means on said slats for gripping and retaining the page of the book in the 25l folded position.

In testimony whereof aix my signature.

RUDOLF LORENTZ. 

